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According to Robert Merton's structural strain theory, which of the following individuals would be LEAST likely to be a deviant?
Fixed Overhead
Regular, consistent costs incurred by a business that are not affected by the level of goods or services produced, such as rent and salaries.
Budget Variance
The difference between the budgeted or planned amount of expenses or revenues, and the actual amount incurred or earned.
Predetermined Overhead Rate
A rate calculated before the period begins, used to allocate manufacturing overhead to products based on a specific activity base.
Volume Variance
The difference between planned production volumes and actual production volumes, and its effect on budgeted costs.
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